Rush Company is preparing its manufacturing overhead budget for 2024. Relevant data consist of the following. Units to be produced (by quarters): 10,000, 12,000, 14,000, 16,000. Direct labor: Time is 1 hour per unit. Variable overhead costs per direct labor hour: Indirect materials $0.90; indirect labor $1.20; and maintenance $0.50. Fixed overhead costs per quarter: Supervisory salaries $39,000; depreciation $16,000; and maintenance $12,000. Instructions Prepare the manufacturing overhead budget for Quarter 1 ONLY.